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The results prove effectiveness of the module, mainly because it is able to assess business compliance and the qualitative risk associated to each transaction execution while it is running, enabling an efficient continuous auditing application. The innovation of this article is ensured by the use of an ontological model to represent organizational transactions, which can be applicable to any type of transaction in any business area in order to audit transactions at a very low level, contrary to what happens in traditional auditing, which occurs at a high level (e.g. compare whether a completed transaction has followed a set of procedures). Besides the conceptualization, this work presents some technical details of development and discussion of results from the case study.<\/p>","DOI":"10.4018\/ijismd.2018040101","type":"journal-article","created":{"date-parts":[[2018,10,8]],"date-time":"2018-10-08T17:15:11Z","timestamp":1539018911000},"page":"1-23","source":"Crossref","is-referenced-by-count":4,"title":["Comparison and Evaluation of Organizational Transactions for Continuous Auditing and Business Compliance"],"prefix":"10.4018","volume":"9","author":[{"given":"Rui Pedro","family":"Marques","sequence":"first","affiliation":[{"name":"ISCA-UA, University of Aveiro, Aveiro, Portugal & Algoritmi, University of Minho, Guimar\u00e3es, Portugal"}]},{"given":"Henrique","family":"Santos","sequence":"additional","affiliation":[{"name":"Department of Information Systems, University of Minho, Guimar\u00e3es, Portugal"}]},{"given":"Carlos","family":"Santos","sequence":"additional","affiliation":[{"name":"University of Aveiro, Portugal"}]}],"member":"2432","reference":[{"key":"IJISMD.2018040101-0","unstructured":"Abadi, D. 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